Tinplate - Increase in the customs duties
21 Aug 2019 - by Riaan de Lange
On 16 August the South African Revenue service (Sars) announced an increase in the ‘general’ rate of customs duty on tinplate, classifiable in tariff subheadings 7210.11, 7210.12.10, 7210.12.90 and 7212.10, in Part 1 of Schedule No 1 to the Customs and Excise Act, 1964 (Ordinary Customs Duty) from free (0%) to 10% ad valorem.
The implementation date is 16 August, with the rates of customs duty for the European Union (EU), the European Free Trade Association (EFTA), the Southern African Customs Union (SADC), and the Common Market in South American (Mercosur) remaining free (0%).
The tariff descriptions contained in Tariff Chapter 72 ‘Iron and Steel’, Subchapter II ‘Iron and Non-alloy Steel’ in Part 1 of Schedule No 1 to the Act, 1964, and Tariff Heading 72.10 ‘Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated:’; 7210.1 ‘Plated or coated with tin:’; tariff subheading 7210.11 ‘Of a thickness of 0,5 mm or more’; tariff subheading 7210.12.10 ‘Other, of a thickness less than 0,3 mm’; tariff subheading 7210.12.90 ‘other’; and tariff subheading 7212.10 ‘Plated or coated with tin’.
The tariff amendments are effective on the day. The reasoning for the amendments is contained in the International Trade Administration Commission of South Africa (Itac) Report No 606.
Story by: Riaan de Lange